TAX EVASION.pdf - Christian Service University College

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Lack of knowledge or illiteracy Tax payers are skeptical about the good use of taxes collected Wrong classification of goods Concealments of certain imports. Undervaluing of goods Not declaring the right quantity of goods Submitting Accounts which understates the profit of the business or individual. Refusing to register with the tax authorities. Failing to file vat returns and issuing tax invoices. Improper record keeping. Giving false information to tax officials. Logistic constraints. Inability of tax authorities to monitor the tax system. 4.2.4 Response to the question “what problems do you encounter when collecting revenues for national development?” The following were the problems identified from the study by the Ghana Revenue Authority- DTRD Lack of logistics. Political interference Concealment of profit Unwillingness on the part of taxpayers to pay the revenue tax
Difficulty in tracing and identifying traders Lack of personnel Inadequate periodic training Illiteracy on the part of traders Improper record keeping Inadequate motivation to tax officials 4.2.5 Response to the question “what mechanism has been put in place to identify people who evade taxes?” The research conducted revealed that the domestic tax revenue agency has measures in place to combat tax evaders. Among the five officers contacted from the agency, the mechanisms are: Collectors move form shop to shop identifying filers and non-filers. Critical examination of returns to identify areas where evasion is tempted. Regular monitoring of operations of tax. Monitoring of imports and exports The use of vehicles and general goods tax force Post clearance audit Regular inspection of premises and warehouses.
Page 1 and 2: CHRISTIAN SERVICE UNIVERSITY COLLEG
Page 3 and 4: Certified by: Mr. Eric Atta Appiadj
Page 5 and 6: DEDICATION This research work is de
Page 7 and 8: TABLE OF CONTENTS Pages Statement o
Page 9 and 10: 2.13 Ex Boss Up for Tax Evasion----
Page 11 and 12: REFERENCES ------------------------
Page 13 and 14: DTRD - Domestic Tax Revenue Divisio
Page 15 and 16: The Value Added Tax Service is resp
Page 17 and 18: 1.4 Research Questions: Why do peo
Page 19 and 20: 2.1 What Is Tax? CHAPTER TWO LITERA
Page 21 and 22: 2.3 Various Ways of Taxing 2.3.1 In
Page 23 and 24: 2.5.1 To raise revenue: Taxes, both
Page 25 and 26: oute through La cote d’Ivoire, ha
Page 27 and 28: once you can pay enough to the CEPS
Page 29 and 30: But many commentators feel it is ju
Page 31 and 32: While precise figures are unknown,
Page 33 and 34: Tax evasion undermines developing c
Page 35 and 36: and offer transparency, improve dat
Page 37 and 38: 3.2 Population According to Buame,
Page 39 and 40: step in the analysis process. The g
Page 41 and 42: 4.2.1, Table 4.1: Ranks of Official
Page 43: TABLE 4.3: Response to the question
Page 47 and 48: 4.3 RESPONSE TO THE QUESTIONNAIRE F
Page 49 and 50: 4.3.3 Response to the question “D
Page 51 and 52: Table 4.7 shows that, out of the fo
Page 53 and 54: Self administered questionnaires an
Page 55 and 56: REFERENCES Agyernan D. E (2005), In
Page 57 and 58: 7. What ways do people evade tax? i
Page 59 and 60: APPENDIX B QUESTIONNAIRE FOR THE WO

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